1.audit 审计 f"z96{zo
2.attestation 鉴证 9mr99tA
3.credibility 可信赖程度 -e30! A
4.audit of financial statements 财务报表审计 jfk`%CEk=
5.agreed-upon procedures 执行商定程序 z`lDD
6.high levels of assurance 高水平保证 M5wj79'l"
7.compilation 编制 [^#6.xH
8.reliability 可靠性 ri6_u;Ch
9.relevance 相关性 _Y=>^K]9K
10.professional skepticism 职业谨慎 4~D?F'o
11.objectivity 客观性 @`)A)
12. professional competence 专业胜任能力 kA fkQy(~
13.Senior/CPA-in-charge 项目经理 *U8Pjb1
14.audit engagement letter 业务约定书 Po% V%~
15.recurring audit 连续审计 3#W>
16.the client 委托人 |*Hw6
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17.change CPA 更换注册会计师 LXrnAt
18.the existing CPA 现任注册会计师 phd,Jg[
19.the successor CPA 后任注册会计师 %6L{Z *(
20.the preceding CPA前任注册会计师 [*@"[u
21.issue the audit report 出具审计报告 H{yeN 5
22.expert 专家 F8f@^LVM/
23.the board of directors 董事会 tQF,E&Jo8
24.knowledge of the entity‘ s business 了解被审计单位情况 &;|/I`+
25.assess material misstatement risks评估重大错报风险 ml\A)8O]j/
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 J&wrBVv1uk
27.a general knowledge of —— 初步了解―――的情况 A?=g!( wB
28.a more knowledge of—— 进一步了解的情况 Z%k)'%_
29.the prior year‘s working papers 以前年度工作底稿 VD,g
30.minutes of meeting 会议纪要 fM6Pw6k
31.business risks 经营风险 YhRES]^
32.appropriateness 适当性 }O-|b#Q
33.accounting estimate 会计估计 ;mu^WIj
34.management representations 管理层声明 V0XQG}
35.going concern assumption 持续经营假设 ,,OO2EgZ`
36.audit plan 审计计划 >T=($:n
37.significant audit areas 重点审计领域 GG-7YJ
38.error 错误 *Mgl X<
39.fraud舞弊 u?i_N0H
40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产 nD6NLV%2x
42.transactions without substance 虚假交易 ?Mtd3F^o?
43.unusual pressures 异常压力 'gI q_t|^
44.the suspected noncompliance 涉嫌存在违法行为 [2
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45.materialiy 重要性 8HDYA$L
46.exceed the materiality level 超过重要性水平 akoK4!z
47.approach the materiality level 接近重要性水平 -W<x|ph
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48.an acceptably low level 可接受水平 q,(U 8
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 ]yy10Pk[!
50.misstatements or omissions 错报或漏报 07`hQn)Gc
51.aggregate 总计 LB1LQ0M
52.subsequent events 期后事项 Q/xT>cUd
53.adjust the financial statements 调整财务报表 OrNi<TY>
54.perform additional audit procedures 实施追加的审计程序 2r4owB?
55.audit risk 审计风险 4$ya$Y%s%
56.detection risk 检查风险 B&3oo
57.inappropriate audit opinion 不适当的审计意见 dI};l
58.material misstatement 重大的错报 kZ~ 0fw-
59.tolerable misstatement 可容忍错报 fMgB!y"Em
60.the acceptable level of detection risk 可接受的检查风险